Similarities:
- Both Class and Structures can have methods, variables and objects.
- Both can have constructor.
- Both are user defined types.
Differences:
- Structure being value type, the variables cannot be assigned to NULL. On the other hand, classes being reference type, a class variable can be assigned to NULL.
- Structure is allocated on a stack when instantiated, while Class is allocated on a heap.
- When a method is passed to a class, pass by reference is used. Pass by value is used for struts.
- A class can have a destructor.

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